{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-31",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007/regulation-31.json",
  "legislation": "uksi/2007/3494",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2007",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2007",
  "path": "regulation/31",
  "kind": "regulation",
  "number": "31",
  "heading": "Meaning of “registered third country auditor” and “UK-traded non-EEA company”",
  "text": "(1) Section 1241 of the Companies Act 2006 (meaning of “third country auditor” etc) is amended as follows.\n(2) For the heading, substitute “ Meaning of “registered third country auditor” and “UK-traded non-EEA company” ”.\n(3) In subsection (1) omit the definition of “third country auditor”.\n(4) In subsection (2)—\n(a) for the opening words substitute “ In this Part “UK-traded non-EEA company” means a body corporate— ”;\n(b) in paragraph (a), for “a country or territory which is not a member State or part of a member State” substitute “ a third country ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3494/regulation/31",
    "retrieved_at": "2026-10-29T03:39:26.677537+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}